Can I claim my girlfriend? She hasn't worked all year

[MinhT · Accepted solution]

You can claim your girlfriend as a dependent if she passes all the following tests:

1.       The person can't be your qualifying child or the qualifying child of any other taxpayer. 

2.       The person must live with you all year as a member of your household (and your relationship must not violate local law). 

3.       The person's gross income for the year must be less than $4,050. 

4.       You must provide more than half of the person's total support for the year.

5.       The person is a U.S. citizen, U.S. resident alien, U.S. national.

6.       The person is not a married person who files a joint return unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid.

Your girlfriend is not a qualifying person to allow you to file as Head of Household and you must file as Single.